Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Venezuela
Income, other than a pension, paid by Venezuela, its political subdivisions, or
local authorities to an individual for services performed for the paying
governmental body is exempt from U.S. income tax. However, the exemption does
not apply to payments for services performed in the United States by a resident
of the United States who either:
� Is a U.S. citizen, or
� Did not become a U.S. resident only to perform the services.
Pensions paid by Venezuela, its political subdivisions, or local authorities for
services performed for Venezuela are exempt from U.S. income tax unless the
recipient is both a resident and citizen of the United States. These exemptions
do not apply to payments or pensions for services performed in connection with a
business carried on by Venezuela, its political subdivisions, or local
authorities.
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